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Policy paper

HMRC appraisal and selection of public records

This document describes the records HMRC will select for permanent preservation. It applies to records created by HMRC and its predecessor bodies.

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Details

This document describes the records HM Revenue and Customs (HMRC) will select for permanent preservation and transfer to The National Archives (TNA) or any other recognised place of deposit under the provisions of the Public Records Act 1958. It applies to records created by the predecessor bodies of the Inland Revenue and HM Customs and Excise, as well as the records of HMRC.

As a body subject to the Public Records Act 1958, HMRC must make arrangements for the selection of its records for permanent preservation and for their safekeeping, under the advice and guidance of the Keeper of Public Records.

Updates to this page

Published 18 May 2026

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